Must one immerse electric appliances?[1]

Electrical appliances which are used to cook food, and come in direct contact with food, are obligated in immersion in a Mikveh with a blessing. This includes toasters[2], sandwich makers, water urns and the like. 

How to immerse and avoid damage: One is to immerse it fully and not use it for 24 hours in order so it dry.[3] One may also choose to disassemble the item and immerse only the parts that come in contact with the food and require Tevila [such as the grates of a toaster, and knives of a blender].[4]

Other alternatives: If immersing the vessel will damage it, then there lies only one other alternative, and that is to give it to a Jewish professional take it apart and reassemble it.[5] It does not suffice for one to give it to a gentile as a present and borrow it back from him for permanent use.[6]

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[1] Igros Moshe Y.D. 1/57; 3/24; Chelkas Yaakov 1/126; 2/62-3; Minchas Yitzchak 2/72; Shevet Halevi 2/57-3; Beir Moshe 4/100; 7/57; Kinyan Torah 4/90; Sharaga Hameir 4/105; Mishneh Halachos 9/162; Teshuvos Vehanhagos 1/450; Rav SZ”A in Sefer Tevilas Keilim p. 185; Hakashrus 4 footnote 88; Kashrus Halacha Lemaaseh p. 275-277

Other opinions: Some say that since electrical appliances are plugged into the ground, they therefore do not require immersion. The Poskim ibid negate this opinion.

[2] Beir Moshe 4/100; Mishneh Halachos 9/162; Teshuvos Vehanhagos 1/450; Rav SZ”A in Sefer Tevilas Keilim p. 185; Hakashrus 4 footnote 88; Kashrus Halacha Lemaaseh p. 275-277

Other opinions: Some Poskim rule a toaster does not need to be immersed as it is not a table vessel [Klei Seuda] and is not a true cooking vessel being the bread is already edible prior to the toasting.. [Igros Moshe 3/24; Rivivos Efraim 4/405]

[3] Kinyan Torah 4/90; Beir Moshe ibid

[4] See Hakashrus Kehalacha chapter 35 in name of Rav Mordechai Eliyahu

[5] Beir Moshe 4/100; Tevilas Keilim 4/16 in name of Rav SZ”A

[6] See Admur 323/5; Taz Y.D. 120/18